CISR85190 - CIS fraud measures: S72B Officers’ Liability: Decision Notice
A decision notice cannot be issued before the amount of penalty due from the company has been determined and only after the officer has been given an opportunity to make representations about whether they should be made liable, and the amount of their liability. Therefore, the decision notice will usually follow some time after the penalty assessment.
The notice must be issued no more than three years after the date on which the penalty determination under FA04/S72A becomes final.
The officer must pay the specified portion within 30 days of the notice being issued and the specified portion is recoverable as if it was tax due from the officer.
HMRC can issue a further decision notice for a portion of any additional penalty for which the company is liable.